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V2503-23 ·18 September 2023 ·consulta-vinculante Medium impact
Tax

Calculation of non-salaried personnel module based on actual time dedicated in cases of multiple activities

A taxpayer engaged in both agricultural and non-agricultural activities requested guidance on calculating the non-salaried personnel module. The Directorate General for Taxes (DGT) ruled that, where multiple activities are performed, the calculation must be based on the actual time dedicated to the non-agricultural activity.

In 6 key points

How it affects those involved

This ruling clarifies the method for determining personnel costs under the objective estimation regime when a taxpayer manages diverse business activities, ensuring the module reflects actual time spent on non-agricultural tasks.

Lifecycle

2023-09-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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